企业集团一般以总公司为主体,通过资本关系控制成员企业,逐渐体现出业务分布区域广、行业跨度大、税费支出多等特征,而传统的、被动的、缺乏协同效应的单体税务管理模式已不能满足企业集团发展的需要。本文在风险把控、集团利益最大化的原则下,提出了以“资源整合、协同运作”为核心的集团化税收管理模式。 Corporate groups generally take the head office as the main body and control their member enterprises through capital relations. They gradually reflect the characteristics of a wide distribution area, large industry span and large amount of taxes and fees. However, traditional, passive and synergetic tax administration The model has been unable to meet the needs of the development of enterprise groups. Under the principle of risk control and group profit maximization, this paper puts forward the group taxation management mode with “resource integration and cooperative operation” as the core.